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Look Holdings (8029) · InitiativeFirst stated

Streamlining interim closing procedures by changing the tax expense calculation method for overseas subsidiaries

First written in FY2026-H1. . Latest entry: FY2026-H1.

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Streamlining Interim Financial Reporting by Changing Tax Expense Calculation Methods at Overseas SubsidiariesA theme 2 companies write about · 0 as a headwind · 2 as a tailwind

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  1. FY2026-H1First statedAnnual report

    「一部の海外子会社の税金費用について、従来、原則的な方法により計算しておりましたが、中間決算業務の一層の効率化を図るため、当中間連結会計期間より、連結会計年度の税引前当期純利益に対する税効果会計適用後の実効税率を合理的に見積り、税引前中間純利益に当該見積実効税率を乗じて計算する方法に変更しております。」

    一部海外子会社の税金費用の計算方法を当中間連結会計期間から変更した。中間決算業務の効率化を目的とし、財務諸表への影響は軽微で遡及適用は行っていない。
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Streamlining interim closing procedures by changing the tax expense calculation method for overseas subsidiaries | LOOK HOLDINGS INCORPORATED (8029) | Komori